Non-tax compulsory payments as an additional burden on labor income (pdf, 1.32MB) - this study calculates the changes in the tax burden on wage income ranging from 50% to 250% of the average wage level and calculates the respective contributions of changes in income taxes, employee and employer social security contributions and cash benefits. Special feature from Taxing Wages 2010.

The Tax Treatment of Minimum Wages (pdf, 200kB) - This study presents estimates of the tax burdens facing minimum-wage workers and provides a basis for cross-country comparisons of the net earnings. Special feature from Taxing Wages 2006.